2024 (4) TMI 664

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..... tional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - HELD THAT:- On perusal of the impugned order, it is clear that the tax proposal was confirmed only because the petitioner failed to reply to the show cause notice by enclosing relevant documents. Therefore, it is just and appropriate that the petitioner be permitted to contest the tax de .....

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..... s assailed on the ground of breach of principles of natural justice. 2. The petitioner is engaged in the business of trading of bullion and jewellery. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the intimation and show cause notice were uploaded on the "View Additional Notices and Orders" tab on the GST portal and not communicated to the pet .....

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..... interference with the impugned order. 5. On perusal of the impugned order, it is clear that the tax proposal was confirmed only because the petitioner failed to reply to the show cause notice by enclosing relevant documents. Therefore, it is just and appropriate that the petitioner be permitted to contest the tax demand on merits, albeit by putting the petitioner on terms. 6. On instructions, l .....

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